1 January 2025 state increases sales tax rate from 4.45% to 5% Louisiana’s House Bill 10, effective 1 January 2025, has increase the current state-level tax from 4.45% to 5%. The state is also extending sales tax to digital services at the start of January.
1 January 2025 state extends tax net to digital goods and services Louisiana’s House Bill 8, effective 1 January 2025, expands sales tax to include previously untaxed digital goods and services. The current state-level tax is 4.45%. Louisiana is raising its sales tax rate to
Governing body of Streamlined Sales and Use Tax calls out 3 states The Streamlined Sales Tax Governing Board (SST) found Georgia, Nebraska, and Ohio non-compliant with the Streamlined Sales and Use Tax Agreement (SSUTA) during its 2024 Annual State Compliance Review. Georgia was flagged for
Marketplace facilitators must switch to purchaser-based sales tax calculation Tennessee has changed from 1 July the basis under which marketplace facilitators must calculate sales tax. Previously, this was based on the customer’s shipping address. From July, it is now the customer or purchaser’s location. Following
Harmonise sales tax rate rules for sellers shipping goods from outside Illinois The Illinois Governor has signed into January 2025 law changes to the sales tax sourcing regime for out-of-state sellers. This will make it fairer by using the same tax base for local and
District of Columbia raises sales tax rate from 6% to 7% by Oct 2026 Washington District of Columbia has proposed a two-stage rise in its current 6% sales tax rate as follows: 1 Oct 2025 – rise to 6.5% 1 Oct 2026 – rise to
Harmonised sales tax compliance rules across participating states State sales taxes in the US are under the control of the relevant state, leaving a huge disparity in compliance obligations and rules. The Streamlined Sales and Use Tax Agreement (SSUTA) is an attempt by over 20
200-transaction per annum threshold removed; $100k threshold remains The US state of North Carolina joins most other US states in withdrawing its transaction threshold for non-resident sellers. This had been 200 or more sales per annum, and applied to out-of-state – sellers without a presence
South Dakota vs Wayfair Supreme Court 2018 – tax obligations on remote sellers and marketplace platforms The US Supreme Court in South Dakota vs Wayfair ruled 21 June 2018 that states may now for the first time impose sales tax obligations on out-of-state or foreign
200-transaction per annum threshold removed; $100k threshold remains Wyoming joins most other US states in withdrawing its transaction threshold for non-resident sellers. This had been 200 or more sales per annum, and applied to out-of-state – sellers without a presence or nexus in the state.
